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2016 (10) TMI 571 - HC - Central ExciseDenial of remission of Excise Duty - quantity not kept in steel tank - whether denial justified on the ground that quantity which was required to be kept in steel tank was not kept? - Held that: - the appellant was duty bound to keep the molasses in the three tanks to their full capacity. Since appellant has not utilized the three tanks to the fullest capacity so the Tribunal was justified in granting remission of excise duty on 15,651 quintals but refused to grant remission on the balance quantity which could be stored in the steel tank - denial of remission justified - appeal dismissed - decided against appellant.
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